An organization that otherwise qualifies for exemption under Internal Revenue Code section 501(c)(5) or  501(c)(6) will not be disqualified merely because it engages in some political activity.  In addition, these organizations may engage in lobbying that is germane to accomplishing their exempt purposes without placing their exemption in jeopardy.  An organization (other than a labor organization) that engages in these activities may need to give members notice of dues used for such activities, or be subject to a proxy tax on the amount of the expenditures.

Additional information:

• Political Campaign Activities - Business Leagues
• Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations (EO Continuing Professional Education article)

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